ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 15, 2025 No. 604

About approval of Rules and terms of change of payment due date of the value added tax on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union

According to Item 3 of article 134 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve Rules and terms of change of payment due date of the value added tax on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union according to appendix to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 15, 2025, No. 604

Rules and terms of change of payment due date of the value added tax on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union

Chapter 1. General provisions

1. These rules and terms of change of payment due date of the value added tax on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union (further - Rules) are developed according to Item 3 of article 134 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure and terms of change of payment due date of the value added tax (further - the VAT) by imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union (further - EEU).

2. In these rules the following terms and determinations are used:

1) the Kazakhstan producer - the subject of entrepreneurship which is resident of the Republic of Kazakhstan, included in the register of the Kazakhstan producers;

2) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan (further - OGD);

3) authorized body in the field of the state stimulation of the industry - the central executive body performing management in the sphere of the industry, and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination and participation in realization of the state stimulation of the industry (further - authorized body in the field of the state stimulation of the industry);

4) authorized body - the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget.

Chapter 2. Procedure and terms of change of payment due date of the value added tax on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union

3. Change of payment due date of the VAT is provided in the form of delay.

4. The payment deferral of the VAT is granted in case of simultaneous observance of the following conditions:

1) the goods are included in the list of the goods imported on the territory of the Republic of Kazakhstan which production is absent in the territory of the Republic of Kazakhstan or do not cover need of the Republic of Kazakhstan, are made on condition of use of such goods by the taxpayer in case of production intended for conversion, and also the taxpayers of the Republic of Kazakhstan importing such goods affirm authorized body on state planning in coordination with authorized body, performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget according to Item 2 of article 134 of the Tax Code (further - the List);

2) the taxpayer is included in the List, according to article 134 of the Tax Code;

3) on condition of submission of the obligation about target use of goods on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union according to their purpose in form according to appendix to these rules;

4) the taxpayer is included in the register of the Kazakhstan producers created by authorized body in the field of the state stimulation of the industry according to the article 51-1 "About Industrial Policy" Law of the Republic of Kazakhstan.

5. The basis of change of the due date for tax payment on imported goods is provided according to article 176 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code) in body of state revenues the declaration on the goods placed under customs procedure of release for internal consumption.

6. Delay is granted for the term of 12 (twelve) months.

7. By provision of delay of the VAT taking into account earlier granted delays for the amount over 50 (fifty) million tenges, ensuring discharge of duty on payment of customs duties, taxes according to Chapter 10 of the Code is provided.

8. Delay is granted by reflection by body of state revenues of the estimated tax amount in personal account no later than 20 (twentieth) following the term for which delay is granted.

9. In case of non-execution of the obligation on payment of delay of the VAT and the obligation about use on purpose:

1) OGD is cancelled delay according to all provided declarations on goods;

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